Decision details

Council Tax, Council Tax Reduction and Housing Benefit Penalties

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No

Decisions:

The Executive Director of Resources submitted a report seeking approval for a Council Tax, Council Tax Reduction Scheme & Housing Benefit Civil Penalty Policy.  The proposed Policy was attached to the report at Appendix A.

 

The report noted that the Council was responsible for the billing, collection and enforcement of Council Tax, the administration of Housing Benefit (on behalf of the DWP), and the administration of the Council Tax Reduction Scheme. There were a wide range of Council Tax exemptions and discounts and the Council had a responsibility to ensure that where a discount, exemption, Housing Benefit or Council Tax Reduction award had been made, the recipient remained entitled to it.  It was therefore proposed to introduce a Council Tax, Local Council Tax Reduction Scheme and Housing Benefit Civil Penalty Policy to encourage customers to promptly report to the Council when their circumstances changed.

 

The report explained that the proposed policy would be part of a pro-active approach to preventing and reducing the risks associated with fraud, error and other irregularities in the administration of Council Tax, the Local Council Tax Reduction Scheme and Housing Benefit, and reinforce the message that the Council would take positive action against abuse of these schemes and public funds.  There were legal statutory powers which allowed the Council to impose civil penalties. The timely reporting of changes in respect of Council Tax discounts, exemptions, reductions and liability would also ensure that the Council was able to more accurately calculate the Council Tax income base.

 

Resolved –

 

          That Policy Committee approve the Council Tax, Council Tax Reduction Scheme & Housing Benefit Civil Penalty Policy as set out at Appendix A, noting the following levels of penalty as prescribed by Regulation:

 

-       A penalty of £50 may be imposed for failure to notify the Council of a change in circumstances which affects an award of Housing Benefit;

 

-       A penalty of £70 may be imposed for failure to notify the Council of a change in circumstances which affects an award of Council Tax Reduction;

 

-       A penalty of £70 may be imposed for failure to notify the Council of a change in circumstances which affects entitlement to a Council Tax discount or exemption;

 

-       A penalty of £70 may be imposed where the Council has requested but not been supplied with the information necessary to establish liability for Council Tax;

 

-       A penalty of £280 may be imposed where a £70 penalty has been imposed for not supplying information to establish liability and a further request for the information has not been complied with.

Publication date: 08/03/2021

Date of decision: 15/02/2021

Decided at meeting: 15/02/2021 - Policy Committee

Accompanying Documents: